Download - Cost Accrual Processing
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Welcome to…Welcome to…
Cost Accrual Cost Accrual ProcessingProcessing
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Welcome and Introductions
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�Change Discussions
�RWD SAP 4.6C
Course Prerequisites
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Course Objectives
� At the end of this course, individuals should be able to use SAP to:
�Analyze Straight-line and CCR accruals in Extensions
�Transfer Straight-line and CCR accruals to SAP
�Post Straight-line and CCR accruals in SAP
�Record and Post Miscellaneous Transactions in SAP
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Benefits of Cost Accrual Processing
� SAP, along with the S/L and CCR Extensions, provides an automated means to:
� Analyze, transfer, and post Straight-line and CCR accruals
� Record Miscellaneous accruals using the SAP Service Entry Sheet functionality
� Reduces clerical burden
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Course Schedule
Agenda Item Time (hr)
1. Introduction 00:10
2. Background Knowledge 00:20
3. Topic 1: Alternate Accrual Methods 02:00
4. Topic 2: CCR Accrual Methods 01:20
5. End of Course Review/Feedback 00:10
Total Course Time 04:00 hrs
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Course Structure
� Process Flows�Overview of key business processes and related
SAP concepts� Demonstrations
�Trainer-led examples of key SAP transactions� Exercises
�Real-life business tasks using Core Financial business procedures
� Training Course Feedback�Assessment of course effectiveness using the
on-line training course feedback form
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Course Tool: On-Line Quick Reference
� Purpose of the On-Line Quick Reference (OLQR) tool:
�Provide procedures, job aids, and Help content via the Intranet
�Assist during and after Instructor-Led Training (ILT) and Web-Based Training (WBT)
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Prepare Your Workspace
� Take a few minutes to prepare your training workspace:
�Review the reference materials; become familiar with the content
�Logon to SAP R/3
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Background Knowledge
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Background Knowledge
� Key definitions:�Straight-Line Costing Method: Method by which Cost
Accruals are determined for Purchase Orders and contracts that are service oriented and not designated as NF533 within SAP.
�Contractor Cost Report (CCR): The CCR may be a NF533 Report, or any other cost document that the contractor is contractually required to submit.
�BW: Business Warehouse is a reporting tool.
�Reporting Category: The level of reporting on the CCR (e.g., contract WBS, elements of cost, task order, labor hours, etc.).
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� Key definitions:– NASA’s Financial Classification Structure
(FCS): The FCS represents the agency-defined accounting structure.
�Cost Center: Used to capture information by Performing Organization, or Cost Pool for allocation.
�Work year equivalents WYE: Production hours a contractor is available to work (does not include Holidays and Leave.)
�WYE Average Cost: If WYE or hours are not reported, the average cost of a contractor WYE is input in this field.
Background Knowledge
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Topic 1
Alternate Accrual Methods
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Topic 1: Overview
� Alternate Accrual Methods
�Straight-line Costs and/or Miscellaneous Costs
�Process for recording contract and purchase order costs that are not processed through CCR
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Topic 1: Objectives
� Upon completion of Alternate Accrual Methods individuals should be able to accomplish the following:
�Initiate Extraction of Purchase Orders
�Process, adjust, and accept Straight-line Accruals
�Reverse Straight-line Cost Transactions
�Process, adjust, and accept Miscellaneous Costs
�Review Cost Over Obligations Report in the Business Warehouse
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Topic 1: Process Flow
Alternate Accrual Methods
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Screenshot
Straight-line Reclass Report Screen
� Contract Value� Period of Performance� Select Indicator for SL
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Screenshot
Straight-line Accrual Amounts Report
� Contract Value� Period of Performance
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Screenshot
Maintain Straight-line Service Entry Sheets and Goods Receipts Screen
� Post Indicator� Post Service Entry –
Generates the SES� Accept Service Entry –
Records the Cost in SAP
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Screenshot
Cost Over Obligations/Downward Adjustment Report
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Demonstrations and Exercises Introduction
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Demonstrations and Exercises
• Process Straight-line Accruals• Process Miscellaneous Cost Transactions into Service Entry Sheet
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Topic 1: Debrief
� Process for recording costs for POs and Contracts that are not processed through the CCR Extension
�Straight-line POs and Contracts are processed by the extension
�Miscellaneous POs and Contracts are costed manually using the Service Entry Sheet
• Costs over obligations and downward adjustments are maintained within the extension by PO/PLI/ALI
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Topic 2
CCR Accrual Methods
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Topic 2: Overview
� CCR Accrual Methods
�Extension developed to provide a mechanism for processing NF 533 or other contractually reportable documents
�CCR Cost Accrual Worksheet provides an online interactive report to view and adjust cost transactions prior to posting
�Monthly Cost Over Obligations/Downward Adjustments Report provided in BW
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Topic 2: Objectives
� Upon completion of CCR Accrual Methods, individuals should be able to accomplish the following:
�Analyze Cost Transactions in the CCR Cost Accrual Worksheet
�Transfer and Accept CCR Transactions not to exceed current obligation amount
�Review Cost Over Obligations/Downward Adjustment Report
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Topic 2: Process Flow
CCR Accrual Methods
(Insert print screen from OLQR)
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Demonstrations and Exercises Introduction
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Demonstrations and Exercises
• Transfer and Accept CCR Transactions
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Topic 2: Debrief
� CCR Accrual Methods
�CCR Administrator reviews and verified CCR Cost Accrual Worksheet and makes any necessary adjustments
�Costs not to exceed obligations are posted to Service Entry Sheet
�Monthly Cost Over Obligations/Downward Adjustments Report provided in BW
�Prior month adjustment and current month estimate are processed as one transaction
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End of Course Review
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Review Objectives & Expectations
� Individuals here should now be able to use SAP to successfully complete the following activities:�Initiate Extraction of Purchase Orders�Process, adjust, and accept Straight-line
Accruals�Process, adjust, and accept Miscellaneous
Costs �Analyze Cost Transactions in the CCR Cost
Accrual Worksheet�Transfer and Accept CCR Transactions not to
exceed current obligation amount�Review Cost Over Obligations/Downward
Adjustment Report
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Available Resources
• SAP Practice Training Instance
• OLQR
• Super-users within each department
• Job Aids
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Extra Practice - SAP Training Instance
• Use data from course training guide to practice transactions
The training database provides a “safe” environment to develop and practice skills without
affecting production.
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Congratulations!
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Training Course Feedback
• The on-line training course feedback will: – Assess the effectiveness of the instruction and training
materials for the course
• To access the feedback form:– Launch your Web Browser
– Enter the following URL address: http://www.zoomerang.com/recipient/survey-intro.zgi?ID=S92WBAWLSKWA&PIN=994RHHDW8RK7
– Complete and submit feedback by following the directions within the on-line form